IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 72001 - 72025 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199947008 | UILC 832.17-08 | Subject Special Rule for Overestimates | Release Date 11/26/1999 |
| Number 199947007 | UILC 461.09-01 | Subject Accrual Basis | Release Date 11/26/1999 |
| Number 199947006 | UILC 988.01-00 | Subject Definition of Section 988 Transaction and Other Terms | Release Date 11/26/1999 |
| Number 199947005 | UILC 274.01-00 | Subject Entertainment, Amusement, or Recreation | Release Date 11/26/1999 |
| Number 199947004 | UILC 66.01-00 | Subject Spouses Living Apart | Release Date 11/26/1999 |
| Number 199947003 | UILC 3121.01-12 | Subject Payment Under Employers' Plans for Retirement, Disability, Death, etc. | Release Date 11/26/1999 |
| Number 199947002 | UILC 419.12-02 | Subject Collectively Bargained Funds | Release Date 11/26/1999 |
| Number 199947001 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 11/26/1999 |
| Number 199946038 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/19/1999 |
| Number 199946037 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/19/1999 |
| Number 199946037 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 11/19/1999 |
| Number 199946036 | UILC 501.03-11 | Subject Hospitals and Health Clinics (See Also 0501.06-03) | Release Date 11/19/1999 |
| Number 199946035 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 11/19/1999 |
| Number 199946035 | UILC 468A.03-04 | Subject Formulas or Other Methods | Release Date 11/19/1999 |
| Number 199946034 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 11/19/1999 |
| Number 199946034 | UILC 468A.03-04 | Subject Formulas or Other Methods | Release Date 11/19/1999 |
| Number 199946033 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 11/19/1999 |
| Number 199946032 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 11/19/1999 |
| Number 199946031 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 11/19/1999 |
| Number 199946030 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 11/19/1999 |
| Number 199946029 | UILC 7701.00-00 | Subject Definitions | Release Date 11/19/1999 |
| Number 199946029 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/19/1999 |
| Number 199946028 | UILC 7701.00-00 | Subject Definitions | Release Date 11/19/1999 |
| Number 199946028 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/19/1999 |
| Number 199946027 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/19/1999 |
